EIN: 836047954
UEI: YB7DEJHVANK5
Audited by: Ketel Thorstenson, LLP
Oversight agency: 10 [Department of Agriculture]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 7, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by August 7, 2025 (400 days ago).
What is a management decision? →#2024-004 FINDING: Written Uniform Guidance Policies Federal Programs Affected: Agricultural Conservation Easement Program AL#10.931 Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Procurement and Suspension and Debarment. Questioned Costs: None Condition and Cause: The Trust does not have written policies for allowable costs and procurement as required by the Uniform Guidance. Criteria and Effect: The Uniform Guidance specifically requires entities to maintain a written policy for allowable costs and procurement. Not properly maintaining such policies leads to noncompliance with the Uniform Guidance. Repeat Finding from Prior Year: Yes, #2023-004 Recommendation: We recommend the Trust develop written policies in accordance with the Uniform Guidance. Response/Correction Action Plan: Management is in agreement with the finding. See Correction Action Plan.
Show full finding ▾Hide full finding ▴#2024-004 FINDING: Written Uniform Guidance Policies Federal Programs Affected: Agricultural Conservation Easement Program AL#10.931 Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Procurement and Suspension and Debarment. Questioned Costs: None Condition and Cause: The Trust does not have written policies for allowable costs and procurement as required by the Uniform Guidance. Criteria and Effect: The Uniform Guidance specifically requires entities to maintain a written policy for allowable costs and procurement. Not properly maintaining such policies leads to noncompliance with the Uniform Guidance. Repeat Finding from Prior Year: Yes, #2023-004 Recommendation: We recommend the Trust develop written policies in accordance with the Uniform Guidance. Response/Correction Action Plan: Management is in agreement with the finding. See Correction Action Plan.
Finding #2024-004 - Written Uniform Guidance Policies Responsible Individuals: Jessica Crowder, Executive Director Corrective Action Plan: The Trust will develop written policies for activities allowed or unallowed, allowable costs/cost principles, and procurement and suspension and debarment. Anticipated Completion Date: Ongoing
2023-004
FAC accepted this audit on February 19, 2024 — management decision was due August 19, 2024.
Federal Programs Affected: Agricultural Conservation Easement Program AL#10.931 Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Procurement and Suspension and Debarment. Questioned Costs: None Condition and Cause: The Trust does not have written policies for allowable costs and procurement as required by the Uniform Guidance. Criteria and Effect: The Uniform Guidance specifically requires entities to maintain a written policy for allowable costs and procurement. Not properly maintaining such policies leads to noncompliance with the Uniform Guidance. Repeat Finding from Prior Year: No Recommendation: We recommend the Trust develop written policies in accordance with the Uniform Guidance. Response/Correction Action Plan: Management is in agreement with the finding. See Correction Action Plan.
Show full finding ▾Hide full finding ▴Federal Programs Affected: Agricultural Conservation Easement Program AL#10.931 Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Procurement and Suspension and Debarment. Questioned Costs: None Condition and Cause: The Trust does not have written policies for allowable costs and procurement as required by the Uniform Guidance. Criteria and Effect: The Uniform Guidance specifically requires entities to maintain a written policy for allowable costs and procurement. Not properly maintaining such policies leads to noncompliance with the Uniform Guidance. Repeat Finding from Prior Year: No Recommendation: We recommend the Trust develop written policies in accordance with the Uniform Guidance. Response/Correction Action Plan: Management is in agreement with the finding. See Correction Action Plan.
Responsible Individuals: Jessica Crowder, Executive Director Corrective Action Plan: The Trust will develop written policies for activities allowed or unallowed, allowable costs/cost principles, and procurement and suspension and debarment. Anticipated Completion Date: Ongoing
FAC accepted this audit on September 17, 2023 — management decision was due March 17, 2024.
FAC accepted this audit on March 24, 2021 — management decision was due September 24, 2021.
FAC accepted this audit on January 23, 2020 — management decision was due July 23, 2020.
FAC accepted this audit on February 23, 2017 — management decision was due August 23, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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